Florida Senate - 2019 CS for SB 176 By the Committee on Finance and Tax; and Senator Berman 593-03284-19 2019176c1 1 A bill to be entitled 2 An act relating to a sales tax exemption; amending s. 3 212.08, F.S.; exempting from the sales and use tax 4 specified items that assist in independent living; 5 providing applicability; providing an effective date. 6 7 Be It Enacted by the Legislature of the State of Florida: 8 9 Section 1. Paragraph (u) is added to subsection (5) of 10 section 212.08, Florida Statutes, to read: 11 212.08 Sales, rental, use, consumption, distribution, and 12 storage tax; specified exemptions.—The sale at retail, the 13 rental, the use, the consumption, the distribution, and the 14 storage to be used or consumed in this state of the following 15 are hereby specifically exempt from the tax imposed by this 16 chapter. 17 (5) EXEMPTIONS; ACCOUNT OF USE.— 18 (u) Items that assist in independent living.— 19 1. The following items, when purchased for noncommercial 20 home or personal use, are exempt from the tax imposed by this 21 chapter: 22 a. A bed transfer handle selling for $60 or less. 23 b. A bed rail selling for $110 or less. 24 c. A grab bar selling for $100 or less. 25 d. A shower seat selling for $100 or less. 26 2. This exemption does not apply to a purchase made by a 27 business, including, but not limited to, a medical institution 28 or an assisted living facility. 29 Section 2. This act shall take effect January 1, 2020.